J & W Thomson Limited

J & W Thomson Limited
Statement of Financial Position
As at 31 October 2025

	2025		2024
	£	£	£	£
Fixed assets		22,562		32,810
Current assets	26,070		66,920
Prepayments and accrued income	2,616		2,616
Creditors: amount falling due within one year	(43,329)		(28,019)
Net current assets		(14,643)		41,517
Total assets less current liabilities		7,919		74,327
Creditors: amount falling due after more than one year		(26,336)		(45,525)
Net assets		(18,417)		28,802


Capital and reserves		(18,417)		28,802

NOTES TO THE ACCOUNTS

General Information

J & W Thomson Limited is a private company, limited by shares, registered in Scotland, registration number SC273770, registration address Cairniewhing, 96 Kingsfield Road, Kintore, Aberdeenshire, AB51 0UD.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the period was 6 (2024 : 6).

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 28 October 2026 and were signed by:

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John Warren Alexander Thomson
Director